Consider the Following for Guardian Manufacturing Company What Are the Cost of Goods Manufactured and Cost of |

Consider the following for Guardian Manufacturing Company: $$\begin{array} { l | l } \text { Change in finished goods inventory } & \$ 315 \text { increase } \\\hline \text { Change in work-in-process inventory } & \$ 145 \text { increase } \\\hline \text { Total manufacturing costs } & \$ 630\end{array}$$ What are the cost of goods manufactured and cost of goods sold? $$\begin{array} { l c } \text { Cost of goods } & \text { Cost of goods } \\\text { manufactured } & \text { sold } \\\hline \text { A) } \$ 470 & \$ 320 \\\text { B) } \$ 485 & \$ 170 \\\text { C) } \$ 505 & \$ 280 \\\text { D) } \$ 485 & \$ 370\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D